 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...business in the United States, then to the collector at Baltimore, Maryland. (2) CORPORATIONS.—Returns of corporations shall be made to the collector of...then to the collector at Baltimore, Maryland. ART. 401. Time for filing returns.—Returns of income (except in the case of nonresident alien individuals,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...shall be for more than six months. (b) To whom return made. — (1) INDIVIDUALS.— Returns (other than corporation returns) shall be made to the collector...nonresident alien individuals, as to which see section 216, and foreign corporations, as to which see section 235) must be made on or before the 15th day... | |
 | United States - 1935 - 988 páginas
...subsection (a) of section 1346, in the judicial district m which is located the principal place of business or principal office or agency of the corporation...place of business or principal office or agency in any judicial district (A) in the judicial district in which is located the office to which was made... | |
 | United States. Internal Revenue Service - 1936 - 64 páginas
...business in the United States, then to the collector at Baltimore, Maryland. (2) Corporations.—Returns of corporations shall be made to the collector of...then to the collector at Baltimore, Maryland. ART. 30. Time and place for filing returns.—(a) A return is required to be filed for each taxable year... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...business in the United States, then to the collector at Baltimore, Maryland. (2) COBPOEATIONS. — Returns of corporations shall be made to the collector...States, then to the collector at Baltimore, Maryland. SEC. 54. RECORDS AND SPECIAL RETURNS. (a) BY TAXPAYEE. — Every person liable to any tax imposed by... | |
 | United States - 1936 - 684 páginas
...business in the United States, then to the collector at Baltimore, Maryland. (2) GORI-ORATIONS. — Returns of corporations shall be made to the collector...United States, then to the collector at Baltimore, Md. (Feb. 10, 1939, Title I, Part V, sec. 53, Internal Revenue Code, 53 Stat. 28.) 1477-14. Same; records... | |
 | United States. Board of Tax Appeals - 1936 - 1468 páginas
...returns were filed on April 13, 1928. Section 241 (b) of the Kevenue Act of 1926 requires that " Keturns shall be made to the collector of the district in...or principal office or agency of the corporation." The question arises as to whether the returns filed with the deputy collector on April 13, 1928, were... | |
 | United States - 1939 - 780 páginas
...the person making the retunij or. if he has no legal residence or principal place of business in trie United States, then to the collector at Baltimore,...States, then to the collector at Baltimore, Maryland. SEC 54. RECORDS AND SPECIAL RETURNS. (a) BY TAXPAYER. — Every person liable to any tax imposed by... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...legal residence or principal glace of business in the United States, then to the collector at altimore, Maryland. (2) CORPORATIONS. — Returns of corporations...States, then to the collector at Baltimore, Maryland. SEC 54. RECORDS AND SPECIAL RETURNS. (a) BY TAXPAYER. — Every person liable to any tax imposed by... | |
 | 1924 - 1040 páginas
...of the district in which is located the principal place of business or principal office or ajreney of the corporation or if it has no principal place...United States, then to the collector at Baltimore. Mel. Taxes on Insurance Companies. Sec. 242. When used in thi^ title the term 'life insurance company"... | |
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Maryland. (2) CORPORATIONS. — Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or... 
